Cal. Code Regs. tit. 18, § 23636-3 – Qualified Taxpayer.

(a) Regulation 23637-3 Shall Apply. For purposes of Regulations 23636-1 through 23636-9, inclusive, the provisions of Regulation 23637-3, as in effect on the date these regulations become effective, shall apply and are incorporated herein by reference. The term “qualified taxpayer” in this regulation shall have the same meaning as the term qualified taxpayer in Regulation 23637-3.

Qualified Taxpayer -- (See Regulation 23636-0 for Table of Contents.)

Note: Authority cited: Section 19503, Revenue and Taxation Code. Reference: Section 23636, Revenue and Taxation Code.

1. New section filed 1-23-2003; operative 2-22-2003 (Register 2003, No. 4).